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2021 (3) TMI 280 - HC - Central ExciseProcess amounting to manufacture or not - maintainability of petition - failure of the petitioner to make the pre-deposit - HELD THAT:- The petitioners have highlighted the financial stringency being suffered by the petitioners and the fact that they are unable to make payment of any deposit. The impugned orders dated September 24, 2001, January 15, 2002 and 1st April, 2002 is set aside and the matter remanded to the Tribunal to hear out the appeal without requiring the petitioner to deposit any amount - petition allowed by way of remand.
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